Asset purchases: tax issues for buyer and seller

This practice note discusses the tax issues for buyer and seller in an asset purchase, and how the conflicting tax objectives of buyer and seller can be dealt with when structuring the purchase.

NOTE: This resource is being reviewed in light of the 2015 Autumn Statement and Spending Review. For more information, see Legal Update, 2015 Autumn Statement and Spending Review: key business tax announcements.

Practical Law Tax, based on material written by Andrew Ross, Baker Tilly and Pam Jackson, PricewaterhouseCoopers LLP


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